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The following process applies to all the imports into the Kingdom of Lesotho for
commercial purposes or by Lesotho vendors. This section covers largely goods
originating from within the Southern African Custom Union (particularly from RSA).
If the VAT invoice is Submit LRA VAT Refund SARS will process the
acceptable (see schedule 1) Envelope/Form with SAD 500 SAD 500, stamp the
no VAT payment shall be and original Tax Invoice RSA Tax Invoice and
required. If the RSA VAT and its copies to LRA retain 1 Tax Invoice
invoice is unacceptable, customs. copy.
VAT payment shall be
required immediately at
the border.
Note:
. The VAT Refund Envelope is used by the Lesotho VAT registered Vendors whereas the
VAT Refund Form is completed by the non-registered Vendors and private shoppers.
. Remember that only Tax Invoice from registered RSA VAT vendors will be accepted for
refunds to LRA.
. All goods passing through the borders are subject to Customs inspection.
Boarder Clearance for Consumers/Private Shoppers
If your goods are worth less than M 5,000.00 incl. RSA VAT
VAT Payments
Note:
It is however important to fill in the SAD 500 for all goods imported into Lesotho for purposes of
trade data statistics.
Obtain Request and Declare Processing
Obtain LRA VAT On returning from RSA SARS will process the
Refund Form and SAD request SAD 500 from SARS SAD, endorse (stamp)
500 from the Lesotho if it was not obtained from the the RSA Tax Invoice
border when exiting to Lesotho border on exit, fill it and retain 1 Tax
RSA and complete out and submit it with original Invoice copy.
details. Tax Invoice and its 3 copies
to SARS for endorsement.
Requirements:
Due to current arrangement between the governments of the Kingdom of Lesotho and the Republic
of South Africa, VAT charged on all goods purchased in RSA and imported into Lesotho by Lesotho
residents or businesses shall be paid directly by Vat Refund Administrator. This arrangement
provides that an importer into Lesotho presents a tax invoice with all the characteristics outlined
below. In this case no cash payment of VAT shall be required at the ports of entry into Lesotho on
goods imported. However such tax invoices shall have the following characteristics:
Please Note:
5. VAT is payable at the Lesotho border for goods purchased in Intra-SACU member states
excluding the Republic of South Africa (RSA) because of the existing Memorandum of
Understanding between Lesotho and RSA.
6. It is a criminal offence to make a false declaration.
6. It is a criminal offence to make a false declaration.
· Falsely declared and non-declared goods and the means of transport carrying them
will be subject to detention by LRA officials. Moreover, the importer will be penalized at
the rate of 200% of the VAT and/or triple the value of the consignment according to the
VAT Act and Customs and Excise Act respectively.
· If the tax invoice in not acceptable (does not meet the above mentioned
characteristics) and importers have not VAT equivalent cash, goods shall be detained
pending payment of VAT due.
The prohibition and restrictions are in place for security, health, cultural and economic
considerations. In the case of alcoholic beverages, the importer has to apply for the import
permit. Please note that in terms of Liquor Licensing Act no. 8 of 1998, no permit shall be
issued in respect of the beer.